ࡱ> )`tbjbj4J{{n,pEpEpEpE<E,ZFnMnMnMnMIN9OOLXXXXXXX$[hV^YPININPPYnMnMZVVVPnMnMXVPXVVVnMF VpE+QVVDZ0ZV^U^V^V(PPVPPPPPYYVPPPZPPPP,,,DApE,,,pE,,,  !" !"  /  # !!! $ & $ ,/ !#   #  !$   /  # !, >B 23 45:01@O 2011 3. N 05-4806 $545@0;L=0O A;C610 ?> =047>@C 2 AD5@5 >1@07>20=8O 8 =0C:8 ( >A>1@=047>@) =0?@02;O5B 4;O 8A?>;L7>20=8O 2 ?@0:B8G5A:>9 @01>B5 HYPERLINK \l Par20 <5B>48G5A:85 @5:><5=40F88 ?> >@30=870F88 8 ?@>2545=8N :>=B@>;O 70 A>1;N45=85< ;8F5=780B>< ;8F5=78>==KE B@51>20=89 8 CA;>289 ?@8 >ACI5AB2;5=88 >1@07>20B5;L=>9 45OB5;L=>AB8. ../ ( @8;>65=85 : ?8AL<C >A>1@=047>@0 >B 23 45:01@O 2011 3. N 05-4806 "'! &   &   . " /  !. &" &+% "   #!   !#)!"  ", /",!" I. 1I85 ?>;>65=8O 0AB>OI85 <5B>48G5A:85 @5:><5=40F88 @07@01>B0=K 2 F5;OE C=8D8:0F88 ?@8<5=5=8O =>@<0B82=KE ?@02>2KE 0:B>2, >?@545;ONI8E >@30=870F8N 8 >ACI5AB2;5=85 :>=B@>;O 70 A>1;N45=85< ;8F5=780B>< ;8F5=78>==KE B@51>20=89 8 CA;>289 ?@8 >ACI5AB2;5=88 >1@07>20B5;L=>9 45OB5;L=>AB8 (40;55 - ;8F5=78>==K9 :>=B@>;L), 8 <>3CB 1KBL 8A?>;L7>20=K ;8F5=78@CNI8< >@30=>< 2 E>45 ?;0=>2KE 8 2=5?;0=>2KE, 4>:C<5=B0@=KE 8 2K574=KE ?@>25@>:. 8F5=78>==K9 :>=B@>;L ?@>2>48BAO ;8F5=78@CNI8< >@30=>< ?>A@54AB2>< ?@>2545=8O ?;0=>2KE 8 2=5?;0=>2KE ?@>25@>: 2 A>>B25BAB288 A: HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0369A159N8P 0:>=>< >AA89A:>9 $545@0F88 >B 10 8N;O 1992 3. N 3266-1 "1 >1@07>20=88" (40;55 - 0:>= "1 >1@07>20=88"); $545@0;L=K< HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DE770A647FC8F3A93E8E13A75835BD036B5AN7P 70:>=>< >B 26 45:01@O 2008 3. N 294-$ " 70I8B5 ?@02 N@848G5A:8E ;8F 8 8=48284C0;L=KE ?@54?@8=8<0B5;59 ?@8 >ACI5AB2;5=88 3>AC40@AB25==>3> :>=B@>;O (=047>@0) 8 <C=8F8?0;L=>3> :>=B@>;O" (40;55 - $545@0;L=K9 70:>= N 294-$); $545@0;L=K< HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399222453NBP 70:>=>< >B 4 <0O 2011 3. N 99-$ " ;8F5=78@>20=88 >B45;L=KE 284>2 45OB5;L=>AB8" (40;55 - $545@0;L=K9 70:>= N 99-$); ?>AB0=>2;5=85< @028B5;LAB20 >AA89A:>9 $545@0F88 >B 16 <0@B0 2011 3. N 174 "1 CB25@645=88 >;>65=8O > ;8F5=78@>20=88 >1@07>20B5;L=>9 45OB5;L=>AB8" (40;55 - >;>65=85 > ;8F5=78@>20=88); 8=K<8 =>@<0B82=K<8 ?@02>2K<8 HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DD7005647FC8F3A93E8E13A75835BD036FA399202553N9P 0:B0<8.  A>>B25BAB288 A> HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399202453NAP AB0BL59 3 $545@0;L=>3> 70:>=0 N 99-$ ;8F5=78@>20=85 ?@54AB02;O5B A>1>9 45OB5;L=>ABL ;8F5=78@CNI8E >@30=>2 ?> ?@54>AB02;5=8N, ?5@5>D>@<;5=8N ;8F5=789, ?@>4;5=8N A@>:0 459AB28O ;8F5=789 2 A;CG05, 5A;8 >3@0=8G5=85 A@>:0 459AB28O ;8F5=789 ?@54CA<>B@5=> D545@0;L=K<8 70:>=0<8, >ACI5AB2;5=8N ;8F5=78>==>3> :>=B@>;O, ?@8>AB0=>2;5=8N, 2>7>1=>2;5=8N, ?@5:@0I5=8N 459AB28O 8 0==C;8@>20=8N ;8F5=789, D>@<8@>20=8N 8 2545=8N @55AB@0 ;8F5=789, D>@<8@>20=8N 3>AC40@AB25==>3> 8=D>@<0F8>==>3> @5AC@A0, 0 B0:65 ?> ?@54>AB02;5=8N 2 CAB0=>2;5==>< ?>@O4:5 8=D>@<0F88 ?> 2>?@>A0< ;8F5=78@>20=8O >1@07>20B5;L=>9 45OB5;L=>AB8.  >B=>H5=8O<, A2O70==K< A >ACI5AB2;5=85< ;8F5=78>==>3> :>=B@>;O, ?@8<5=ONBAO ?>;>65=8O $545@0;L=>3> HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DE770A647FC8F3A93E8E51N3P 70:>=0 N 294-$ A CG5B>< >A>15==>AB59 >@30=870F88 8 ?@>2545=8O ?@>25@>:, CAB0=>2;5==KE HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399222453N9P G0ABO<8 2 - HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399222353N6P 10 AB0BL8 19 $545@0;L=>3> 70:>=0 N 99-$. HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399212753NEP >;>65=85< > ;8F5=78@>20=88 4>:C<5=B0@=K5 ?@>25@:8 ?@>2>4OBAO ?> <5ABC =0E>645=8O ;8F5=78@CNI53> >@30=0 ?CB5< 87CG5=8O 4>:C<5=B>2 8 A2545=89, 8<5NI8EAO 2 ;8F5=78@CNI5< >@30=5 8 (8;8) ?@54AB02;5==KE ;8F5=780B0<8 8 4@C38<8 ;8F0<8, 0 B0:65 ?CB5< 0=0;870 8=D>@<0F88, @07<5I5==>9 =0 >D8F80;L=KE A09B0E >1@07>20B5;L=KE CG@5645=89 2 A5B8 =B5@=5B 2 A>>B25BAB288 A HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0368A659NDP ?C=:B0<8 4 8 HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0368A459NDP 5 AB0BL8 32 0:>=0 "1 >1@07>20=88". 8F5=78@CNI89 >@30= 2 A2O78 A >ACI5AB2;5=85< ;8F5=78@>20=8O 8 ;8F5=78>==>3> :>=B@>;O 2708<>459AB2C5B 2 M;5:B@>==>9 D>@<5 A 4@C38<8 3>AC40@AB25==K<8 >@30=0<8, CG0AB2CNI8<8 2 ?@54>AB02;5=88 3>AC40@AB25==KE CA;C3, A A>8A:0B5;O<8 ;8F5=789 8 ;8F5=780B0<8 2 A>>B25BAB288 A HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E51N3P 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88 > ;8F5=78@>20=88 >B45;L=KE 284>2 45OB5;L=>AB8. !@>:8 8 ?>A;54>20B5;L=>ABL 04<8=8AB@0B82=KE ?@>F54C@ 8 04<8=8AB@0B82=KE 459AB289 ;8F5=78@CNI8E >@30=>2 ?@8 >ACI5AB2;5=88 ;8F5=78>==>3> :>=B@>;O CAB0=02;820NBAO 04<8=8AB@0B82=K<8 @53;0<5=B0<8 8A?>;=5=8O 3>AC40@AB25==>9 DC=:F88. II. 8F0, C?>;=><>G5==K5 =0 ?@>2545=85 ?@>25@:8, M:A?5@BK 8 ?@54AB028B5;8 M:A?5@B=KE >@30=870F89 >=AC;LB0=B;NA: ?@8<5G0=85. C=:B 37 >;>65=8O >1@07>20B5;L=>9 45OB5;L=>AB8, CB2. >AB0=>2;5=85< @028B5;LAB20 $ >B 16.03.2011 N 174 A>>B25BAB2C5B HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53494DC7709647FC8F3A93E8E13A75835BD036FA399212453N9P ?C=:BC 22 >;>65=8O > ;8F5=78@>20=88 >1@07>20B5;L=>9 45OB5;L=>AB8, CB2. >AB0=>2;5=85< @028B5;LAB20 $ >B 28.10.2013 N 966. !>3;0A=> >;>65=8N > ;8F5=78@>20=88 (HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399212753NCP ?C=:BK 37 - HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399212553NFP 46) 2 E>45 ?@>25@:8 ?@>2>4OBAO <5@>?@8OB8O ?> ;8F5=78>==><C :>=B@>;N A F5;LN 0=0;870 8 M:A?5@B87K 4>:C<5=B>2 8 <0B5@80;>2, E0@0:B5@87CNI8E 45OB5;L=>ABL ;8F5=780B0, A@54AB2 >15A?5G5=8O >1@07>20B5;L=>3> ?@>F5AA0, 0 B0:65 0=0;870 8A?>;L7>20=8O 2 >1@07>20B5;L=>< ?@>F5AA5 >1J5:B>2, =5>1E>48<KE 4;O >ACI5AB2;5=8O >1@07>20B5;L=>9 45OB5;L=>AB8 (740=89, AB@>5=89, A>>@C65=89, ?><5I5=89 8 B5@@8B>@89), CG51=>-<5B>48G5A:>9 4>:C<5=B0F88, CG51=>9, CG51=>-<5B>48G5A:>9 ;8B5@0BC@K 8 8=KE 181;8>B5G=>-8=D>@<0F8>==KE @5AC@A>2 8 A@54AB2 >15A?5G5=8O >1@07>20B5;L=>3> ?@>F5AA0.  4>;6=>AB=K< ;8F0<, :>B>@K5 <>3CB 1KBL C?>;=><>G5=K =0 ?@>2545=85 ?@>25@:8 @0A?>@O48B5;L=K< 0:B>< ;8F5=78@CNI53> >@30=0, >B=>AOBAO @C:>2>48B5;L ;8F5=78@CNI53> >@30=0, 70<5AB8B5;8 @C:>2>48B5;O ;8F5=78@CNI53> >@30=0, @C:>2>48B5;8 8 70<5AB8B5;8 @C:>2>48B5;59 AB@C:BC@=KE ?>4@0745;5=89 ;8F5=78@CNI53> >@30=0, 8=K5 3>AC40@AB25==K5 3@0640=A:85 A;C60I85 ;8F5=78@CNI53> >@30=0, 4>;6=>AB=K<8 @53;0<5=B0<8 :>B>@KE ?@54CA<>B@5=> ?@>2545=85 ?@>25@:8 ?> 2>?@>A0< ;8F5=78>==>3> :>=B@>;O. 8F0, C?>;=><>G5==K5 =0 ?@>2545=85 ?@>25@:8, 4>;6=K 1KBL B0:65 C?>;=><>G5=K A>AB02;OBL ?@>B>:>;K >1 04<8=8AB@0B82=KE ?@02>=0@CH5=8OE, ?@54CA<>B@5==KE A>>B25BAB2CNI8<8 AB0BLO<8 HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53494DF7305647FC8F3A93E8E51N3P >45:A0 >AA89A:>9 $545@0F88 >1 04<8=8AB@0B82=KE ?@02>=0@CH5=8OE >B 30 45:01@O 2001 3. N 195-$ (40;55 - >), 2:;NG0O HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref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consultantplus://offline/ref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consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2ED3A93DC70073975C0AAA53C891CF84F32F40F6EA3992052N3P (70:>==K<8 ?@54AB028B5;O<8) 8 @01>B=8:0<8 >@30=870F88 ?> 2>?@>A0<, ?>4;560I8< ?@>25@:5. @8 MB>< 15A54K A =5A>25@H5==>;5B=8<8 >1CG0NI8<8AO 8;8 2>A?8B0==8:0<8 ?@>2>4OBAO 2 ?@8ACBAB288 8E @>48B5;59 (70:>==KE ?@54AB028B5;59). 8F0, C?>;=><>G5==K5 =0 ?@>2545=85 ?@>25@:8, M:A?5@BK 8 ?@54AB028B5;8 M:A?5@B=KE >@30=870F89 ?@8 ?@>2545=88 ?@>25@:8 >1O70=K A>1;N40BL >3@0=8G5=8O, CAB0=>2;5==K5 HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DE770A647FC8F3A93E8E13A75835BD036FA399212E53N8P AB0BL59 15 $545@0;L=>3> 70:>=0 N 294-$. HYPERLINK consultantplus://offline/ref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l Par231 (?@8;>65=85 1). III. >43>B>2:0 : ?@>2545=8N ?;0=>2KE 8 2=5?;0=>2KE ?@>25@>: A>1;N45=8O ;8F5=780B>< ;8F5=78>==KE B@51>20=89 8 CA;>289 ?@8 >ACI5AB2;5=88 >1@07>20B5;L=>9 45OB5;L=>AB8 1. >43>B>2:0 5653>4=>3> ?;0=0 ?@>2545=8O ?;0=>2KE ?@>25@>: >43>B>2:0 5653>4=>3> ?;0=0 ?@>2545=8O ?;0=>2KE ?@>25@>: (40;55 - ?;0= ?@>25@>:) @53;0<5=B8@C5BAO: - HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DE770A647FC8F3A93E8E13A75835BD036FA399212753NDP AB0BL59 9 $545@0;L=>3> 70:>=0 N 294-$; - HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399222353NAP G0ABLN 9 AB0BL8 19 $545@0;L=>3> 70:>=0 N 99-$; - HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0369A159NAP ?C=:B>< 22 AB0BL8 33.1 0:>=0 "1 >1@07>20=88"; - HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5339CDC770A647FC8F3A93E8E51N3P ?>AB0=>2;5=85< @028B5;LAB20 >AA89A:>9 $545@0F88 >B 23 =>O1@O 2009 3. N 944 "1 CB25@645=88 ?5@5G=O 284>2 45OB5;L=>AB8 2 AD5@5 74@02>>E@0=5=8O, AD5@5 >1@07>20=8O 8 A>F80;L=>9 AD5@5, >ACI5AB2;O5<KE N@848G5A:8<8 ;8F0<8 8 8=48284C0;L=K<8 ?@54?@8=8<0B5;O<8, 2 >B=>H5=88 :>B>@KE ?;0=>2K5 ?@>25@:8 ?@>2>4OBAO A CAB0=>2;5==>9 ?5@8>48G=>ABLN" (40;55 - ?>AB0=>2;5=85 @028B5;LAB20 >AA89A:>9 $545@0F88 >B 23 45:01@O 2009 3. N 944); - HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA750E647FC8F3A93E8E51N3P ?>AB0=>2;5=85< @028B5;LAB20 >AA89A:>9 $545@0F88 >B 30 8N=O 2010 3. N 489 "1 CB25@645=88 @028; ?>43>B>2:8 >@30=0<8 3>AC40@AB25==>3> :>=B@>;O (=047>@0) 8 >@30=0<8 <C=8F8?0;L=>3> :>=B@>;O 5653>4=KE ?;0=>2 ?@>2545=8O ?;0=>2KE ?@>25@>: N@848G5A:8E ;8F 8 8=48284C0;L=KE ?@54?@8=8<0B5;59" (40;55 - ?>AB0=>2;5=85 @028B5;LAB20 >AA89A:>9 $545@0F88 >B 30 8N=O 2010 3. N 489). 5@5G5=L >1J5:B>2 ;8F5=78>==>3> :>=B@>;O >?@545;O5BAO: =0 >A=>20=88 HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0369A159NAP ?C=:B0 22 AB0BL8 33.1 0:>=0 "1 >1@07>20=88", ?@54CA<0B@820NI53> ?@>2545=85 ?;0=>2>9 ?@>25@:8 ?> 8AB5G5=88 >4=>3> 3>40 A> 4=O ?@8=OB8O @5H5=8O > ?@54>AB02;5=88 ;8F5=788, - 2 >B=>H5=88 ;8F5=780B>2, :>B>@K< ?@54>AB02;5=0 ;8F5=78O ?>A;5 1 O=20@O 2011 3>40; =0 >A=>20=88 HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399222353NAP G0AB8 9 AB0BL8 19 $545@0;L=>3> 70:>=0 N 99-$ - 2 >B=>H5=88 ;8F5=780B>2, :>B>@K< ?@54>AB02;5=0 8;8 ?5@5>D>@<;5=0 ;8F5=78O ?>A;5 1 8N;O 2011 3>40; =0 >A=>20=88 HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5339CDC770A647FC8F3A93E8E51N3P ?>AB0=>2;5=8O @028B5;LAB20 >AA89A:>9 $545@0F88 >B 23 =>O1@O 2009 3. N 944. "@51>20=8O HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DE770A647FC8F3A93E8E13A75835BD036FA399212653NBP G0ABLN 8 AB0BL8 9 $545@0;L=>3> 70:>=0 N 294-$ 8 HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5339CDC770A647FC8F3A93E8E51N3P ?>AB0=>2;5=85< @028B5;LAB20 >AA89A:>9 $545@0F88 >B 23 =>O1@O 2009 3. N 944, B> 5ABL =5 G0I5, G5< 1 @07 2 420 (B@8) 3>40. 2. =5A5=85 87<5=5=89 2 5653>4=K9 ?;0= ?@>2545=8O ?;0=>2KE ?@>25@>: =5A5=85 87<5=5=89 2 5653>4=K9 ?;0= ?@>25@>: >ACI5AB2;O5BAO 2 A>>B25BAB288 A HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E51N3P 70:>= N 99-$. A=>20=8O 4;O 8E ?@>2545=8O ?@54CA<>B@5=K HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DE770A647FC8F3A93E8E13A75835BD036FA399212553N9P G0ABLN 2 AB0BL8 10 $545@0;L=>3> 70:>=0 N 294-$ 8 HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399222353N6P G0ABLN 10 AB0BL8 19 $545@0;L=>3> 70:>=0 N 99-$. !>3;0A=> HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref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consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399222253NAP G0ABLN 11 AB0BL8 19 $545@0;L=>3> 70:>=0 N 99-$ 8AG5@?K20NI89 ?5@5G5=L 3@C1KE =0@CH5=89 ;8F5=78>==KE B@51>20=89 CAB0=02;8205BAO ?>;>65=85< > ;8F5=78@>20=88 :>=:@5B=>3> 2840 45OB5;L=>AB8. >=AC;LB0=B;NA: ?@8<5G0=85. C=:B 6 >;>65=8O > ;8F5=78@>20=88 >1@07>20B5;L=>9 45OB5;L=>AB8, CB2. >AB0=>2;5=85< @028B5;LAB20 $ >B 16.03.2011 N 174 A>>B25BAB2C5B HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53494DC7709647FC8F3A93E8E13A75835BD036FA399202253NBP ?C=:BC 9 >;>65=8O > ;8F5=78@>20=88 >1@07>20B5;L=>9 45OB5;L=>AB8, CB2. >AB0=>2;5=85< @028B5;LAB20 $ >B 28.10.2013 N 966.  A>>B25BAB288 A HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399202453NEP ?C=:B>< 6 >;>65=8O > ;8F5=78@>20=88 : 3@C1K< =0@CH5=8O< ;8F5=78>==KE B@51>20=89 8 CA;>289 ?@8 >ACI5AB2;5=88 >1@07>20B5;L=>9 45OB5;L=>AB8, >B=>AOBAO =0@CH5=8O, CAB0=>2;5==K5 HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399202553NBP ?>4?C=:B0<8 "0", HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399202553N8P "1", HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399202553N6P "3" ?C=:B0 5 >;>65=8O > ;8F5=78@>20=88, 0 B0:65 ?>2B>@=>5 2 B5G5=85 5 ;5B =0@CH5=85 ;8F5=780B>< ;8F5=78>==KE B@51>20=89 8 CA;>289, ?@54CA<>B@5==KE HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399202553N9P ?>4?C=:B0<8 "2" 8 HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399202553N7P "4" ?C=:B0 5 >;>65=8O > ;8F5=78@>20=88 >1@07>20B5;L=>9 45OB5;L=>AB8.  04<8=8AB@0B82=K< ?@>F54C@0< (459AB28O<) >@30=0 ?> :>=B@>;N 8 =047>@C 2 AD5@5 >1@07>20=8O >B=>AOBAO ?>43>B>2:0 ?@8:070 > ?@>2545=88 2=5?;0=>2>9 2K574=>9 ?@>25@:8, >D>@<;5=85 70O2;5=8O > A>3;0A>20=88 ?@>25@:8 A >@30=>< ?@>:C@0BC@K 2 A>>B25BAB288 A B8?>2>9 HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DE770A647FC8F3A93E8E13A75835BD036FA399212553N9P G0ABLN 2 AB0BL8 10 $545@0;L=>3> 70:>=0 N 294-$ (70 8A:;NG5=85< HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DE770A647FC8F3A93E8E13A75835BD036FA259N9P ?C=:B0 2) 8 HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399222353N6P G0ABLN 10 AB0BL8 19 $545@0;L=>3> 70:>=0 N 99-$ (70 8A:;NG5=85< HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53494DC7709647FC8F3A93E8E13A75835BD036FA399202553NCP ?C=:BC 4 >;>65=8O > ;8F5=78@>20=88 >1@07>20B5;L=>9 45OB5;L=>AB8, CB2. >AB0=>2;5=85< @028B5;LAB20 $ >B 28.10.2013 N 966. !>3;0A=> HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref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consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53495DB750C647FC8F3A93E8E13A75835BD036FA399262053NBP :>45:A0 >AA89A:>9 $545@0F88 > ?@54>AB02;5=88 8<CI5AB20 0@5=40B>@C ?@8 ?@>25@:5 4>:C<5=B>2 ;8F5=780B0 =5>1E>48<> CAB0=>28BL =0;8G85 ?5@540B>G=>3> 0:B0 =0 8<CI5AB2>. !>3;0A=> HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53495DB750C647FC8F3A93E8E13A75835BD036FA399262153NCP G0AB8 3 AB0BL8 607, HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53495DB750C647FC8F3A93E8E13A75835BD036FA399262153NBP AB0BL8 609, HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53495DB750C647FC8F3A93E8E13A75835BD036FA399272753N9P G0AB8 2 AB0BL8 615 @0640=A:>3> :>45:A0 >AA89A:>9 $545@0F88; 4>3>2>@0 > 1572>7<574=>< ?>;L7>20=88 =5>1E>48<> CG8BK20BL B@51>20=8O HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53495DB750C647FC8F3A93E8E13A75835BD036FA399292053NBP 3;02K 36 @0640=A:>3> :>45:A0 >AA89A:>9 $545@0F88, HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53495DB7408647FC8F3A93E8E13A75835BD036FA399222753NDP AB0BL8 24 5<5;L=>3> :>45:A0 >AA89A:>9 $545@0F88. !;54C5B B0:65 CG8BK20BL, GB> 2 ?>AB>O==>5 (15AA@>G=>5) ?>;L7>20=85 <>3CB 1KBL ?5@540=K B>;L:> 75<5;L=K5 CG0AB:8. "0:0O ?5@540G0 4>;6=0 1KBL >ACI5AB2;5=0 CG@548B5;5< (HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036FA399242053NBP AB0BLO 39 0:>=0 "1 >1@07>20=88"). @8 ?@>25@:5 =5>1E>48<> B0:65 CG8BK20BL =0;8G85 CA;>289 4;O >15A?5G5=8O >1CG0NI8EAO, 2>A?8B0==8:>2 8 @01>B=8:>2 ?8B0=85< 8 <548F8=A:8< >1A;C6820=85<. !>3;0A=> HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399202553N8P ?>4?C=:B "1" ?C=:B0 54 . 0 X Z \^XZfh""""""##$$$$$$%%%%%&&&''H+J+D,F,Z,\,//0000 0"011(1*1t3v3D4F4h4j47h{? B*phjh{? U h{? 5\h{? Wnp4 6  ^ ` $1$7$8$@&H$a$ $1$7$8$H$a$$1$7$8$H$`a$ $1$7$8$H$a$ $1$7$8$@&H$a$ $1$7$8$@&H$a$t X "lH!%(P*&+^146607~77$1$7$8$H$`a$ $1$7$8$@&H$a$ $1$7$8$H$a$777::hAE`IJNRpTWY\N]L_`bc evh knoo$1$7$8$H$`a$$dd$d1$7$8$H$Na$77889999::::;;<< < <== ==~FFNGPG^G`GBHDH6I8IPIRIMM N NNNRRRRSSeeffffiijjjj kkl ll lfohoooooHrJrDsFsXsZsssttttuuuuv vXvZv(wh{? B*phjh{? Uh{? h{? CJaJZo ppqq|q~qDrstTv|z:~~z: ", $1$7$8$@&H$a$$1$7$8$H$`a$ $1$7$8$H$a$ $1$7$8$@&H$a$(w*wFwHwzzP{R{n{p{~~΁Ёʂ̂ ܄ބ†VX&(DFFH.0LN&("$HJ24ȯʯҳԳδдHJh{? CJaJh{? h{? B*phjh{? UZ, jJ*>ڝVȠ*prҦhjܭ $1$7$8$H$a$ $1$7$8$@&H$a$$1$7$8$H$`a$ܭ HJnp:<`bDFH $1$7$8$@&H$a$ $1$7$8$@&H$a$$dd$d1$7$8$H$Na$$1$7$8$H$`a$ $1$7$8$H$a$º  (*.0*,248:46NP`b\^|~ np^`prz|vx FH0h{? CJaJh{? B*phh{? jh{? UZZj&FL6"Nn~#'),/$dd$d1$7$8$H$Na$$1$7$8$H$`a$02,.\^z|vx(*$&8:`b\^>@:<fh      Uh{? B*phh{? jh{? U\ >;>65=8O > ;8F5=78@>20=88) 4>;6=> ?>4B25@640BLAO 4>:C<5=B0<8, C:070==K<8 2 HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0366A559NFP ?C=:B0E 6, HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036AA259NBP 6.1, HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036AA259NEP 8 AB0BL8 9, HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036AA159NCP ?C=:B0E 1, HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036CA259NEP 8 AB0BL8 15 0:>=0 "1 >1@07>20=88", B8?>2KE ?>;>65=8OE >1 >1@07>20B5;L=KE CG@5645=8OE A>>B25BAB2CNI8E B8?>2, D545@0;L=KE 3>AC40@AB25==KE >1@07>20B5;L=KE AB0=40@B0E 8 D545@0;L=KE 3>AC40@AB25==KE B@51>20=8OE, ;8F5=78>==KE =>@<0B820E.  A>1;N45=88 B@51>20=8O HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref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consultantplus://offline/ref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consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399202553N7P ?>4?C=:BC "4" ?C=:B0 5 >;>65=8O > ;8F5=78@>20=88, >B@065=K 2 HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036FA399212F53NCP AB0BL5 15, HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036AA659N9P ?>4?C=:B0E 6, HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036AA659N8P 7, HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036FA399232053NCP 15, HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036FA399232053NDP 16 ?C=:B0 2 AB0BL8 32 0:>=0 "1 >1@07>20=88", B8?>2KE ?>;>65=8OE >1 >1@07>20B5;L=KE CG@5645=8OE A>>B25BAB2CNI8E B8?>2, D545@0;L=KE 3>AC40@AB25==KE >1@07>20B5;L=KE AB0=40@B0E 8 D545@0;L=KE 3>AC40@AB25==KE B@51>20=8OE, ;8F5=78>==KE =>@<0B820E. !>3;0A=> HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399212753NEP ?C=:BC 36 >;>65=8O > ;8F5=78@>20=88 4>:C<5=B0@=K5 ?@>25@:8 ?@>2>4OBAO, 2 B>< G8A;5, ?CB5< 0=0;870 8=D>@<0F88, @07<5I5==>9 =0 >D8F80;L=KE A09B0E ;8F5=780B>2 2 A5B8 =B5@=5B 2 A>>B25BAB288 A HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0368A659NDP ?C=:B0<8 4 8 HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0368A459NDP 5 AB0BL8 32 0:>=0 "1 >1@07>20=88". V. 57C;LB0BK ?@>25@:8 > @57C;LB0B0< ?@>2545==>9 ?@>25@:8 A>AB02;O5BAO 0:B ?@>25@:8. :B ?@>25@:8 >D>@<;O5BAO ?> HYPERLINK consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53194DC770E647FC8F3A93E8E13A75835BD036FA359NBP D>@<5, CB25@645==>9 ?@8:07>< 8=8AB5@AB20 M:>=><8G5A:>3> @0728B8O >AA89A:>9 $545@0F88 >B 30 0?@5;O 2009 3. N 141 " @50;870F88 ?>;>65=89 $545@0;L=>3> 70:>=0 " 70I8B5 ?@02 N@848G5A:8E ;8F 8 8=48284C0;L=KE ?@54?@8=8<0B5;59 ?@8 >ACI5AB2;5=88 3>AC40@AB25==>3> :>=B@>;O (=047>@0) 8 <C=8F8?0;L=>3> :>=B@>;O" HYPERLINK \l Par361 (?@8;>65=85 2).  0:B5 ?@>25@:8 2 >1O70B5;L=>< ?>@O4:5 C:07K20NBAO: 40B0, 2@5<O 8 <5AB> A>AB02;5=8O 0:B0 ?@>25@:8; =08<5=>20=85 >@30=0 3>AC40@AB25==>3> :>=B@>;O (=047>@0); 40B0 8 =><5@ ?@8:070 @C:>2>48B5;O (70<5AB8B5;O) >@30=0 3>AC40@AB25==>3> :>=B@>;O (=047>@0), =0 >A=>20=88 :>B>@>3> ?@>2>48;0AL ?@>25@:0; D0<8;88, 8<5=0, >BG5AB20 8 4>;6=>AB8 4>;6=>AB=>3> ;8F0 8;8 4>;6=>AB=KE ;8F, 0 B0:65 M:A?5@B>2 (M:A?5@B=KE >@30=870F89), ?@>2>482H8E ?@>25@:C; =08<5=>20=85 ?@>25@O5<>3> ;8F5=780B0, 0 B0:65 D0<8;8O, 8<O, >BG5AB2> 8 4>;6=>ABL @C:>2>48B5;O, 8=>3> 4>;6=>AB=>3> ;8F0 8;8 C?>;=><>G5==>3> ?@54AB028B5;O ?@>25@O5<>3> ;8F5=780B0, ?@8ACBAB2>202H8E ?@8 ?@>2545=88 ?@>25@:8; 40B0, 2@5<O, >1I0O ?@>4>;68B5;L=>ABL 8 <5AB> ?@>2545=8O ?@>25@:8; A2545=8O > @57C;LB0B0E ?@>25@:8, 2 B>< G8A;5 > 2KO2;5==KE =0@CH5=8OE >1O70B5;L=KE B@51>20=89 A C:070=85< E0@0:B5@0 2KO2;5==KE =0@CH5=89 8 ;8F, 4>?CAB82H8E C:070==K5 =0@CH5=8O; A2545=8O >1 >7=0:><;5=88 8;8 >1 >B:075 >7=0:><;5=8O A 0:B>< ?@>25@:8 @C:>2>48B5;O, 8=>3> 4>;6=>AB=>3> ;8F0 8;8 C?>;=><>G5==>3> ?@54AB028B5;O ?@>25@O5<>3> ;8F5=780B0, ?@8ACBAB2>202H8E ?@8 ?@>2545=88 ?@>25@:8, 2:;NG0O ?><5B:C >1 >B:075 >7=0:><;5=8O A 0:B><, > =0;8G88 8E ?>4?8A59 8;8 >1 >B:075 >B A>25@H5=8O ?>4?8A8, 0 B0:65 A2545=8O > 2=5A5=88 2 6C@=0; CG5B0 ?@>25@>: N@848G5A:>3> ;8F0 70?8A8 > ?@>2545==>9 ?@>25@:5 ;81> > =52>7<>6=>AB8 2=5A5=8O B0:>9 70?8A8 2 A2O78 A >BACBAB285< C ?@>25@O5<>3> ;8F5=780B0 C:070==>3> 6C@=0;0; ?>4?8A8 ;8F, ?@>2>482H8E ?@>25@:C.  HYPERLINK \l Par361 0:BC ?@>25@:8 ?@8;030NBAO M:A?5@B=K5 70:;NG5=8O, ?>43>B>2;5==K5 M:A?5@B0<8 8 ?@54AB028B5;O<8 M:A?5@B=KE >@30=870F89, ?@8=8<02H8<8 CG0AB85 2 ?@>25@:5, ?@>B>:>;K 8;8 70:;NG5=8O ?@>2545==KE 8AA;54>20=89, M:A?5@B87, >1JOA=5=8O @01>B=8:>2 ?@>25@O5<>3> ;8F5=780B0, =0 :>B>@KE 2>7;0305BAO >B25BAB25==>ABL 70 =0@CH5=85 >1O70B5;L=KE B@51>20=89, 8 8=K5 A2O70==K5 A @57C;LB0B0<8 ?@>25@:8 4>:C<5=BK 8;8 8E :>?88. @8 =0;8G88 =0@CH5=89 ;8F5=78>==KE B@51>20=89 8 CA;>289 : 0:BC ?@>25@:8 ?@8;030NBAO :>?88 4>:C<5=B>2, ?>4B25@640NI8E 2KO2;5==K5 =0@CH5=8O, ?@>H8BK5, ?@>=C<5@>20==K5, 7025@5==K5 ?5G0BLN ?@>25@O5<>3> ;8F5=780B0. HYPERLINK \l Par361 :B ?@>25@:8 >D>@<;O5BAO =5?>A@54AB25==> ?>A;5 55 7025@H5=8O 2 42CE M:75<?;O@0E, >48= 87 :>B>@KE A :>?8O<8 ?@8;>65=89 2@CG05BAO @C:>2>48B5;N, 8=><C 4>;6=>AB=><C ;8FC 8;8 C?>;=><>G5==><C ?@54AB028B5;N N@848G5A:>3> ;8F0 ?>4 @0A?8A:C >1 >7=0:><;5=88 ;81> >1 >B:075 2 >7=0:><;5=88 A 0:B>< ?@>25@:8.  A;CG05 >BACBAB28O @C:>2>48B5;O, 8=>3> 4>;6=>AB=>3> ;8F0 8;8 C?>;=><>G5==>3> ?@54AB028B5;O N@848G5A:>3> ;8F0, 53> C?>;=><>G5==>3> ?@54AB028B5;O, 0 B0:65 2 A;CG05 >B:070 ?@>25@O5<>3> ;8F0 40BL @0A?8A:C >1 >7=0:><;5=88 ;81> >1 >B:075 2 >7=0:><;5=88 A 0:B>< ?@>25@:8 0:B =0?@02;O5BAO 70:07=K< ?>GB>2K< >B?@02;5=85< A C254><;5=85< > 2@CG5=88, :>B>@>5 ?@8>1I05BAO : M:75<?;O@C 0:B0 ?@>25@:8, E@0=OI5<CAO 2 45;5 ;8F5=78@CNI53> >@30=0.  A;CG05 5A;8 4;O A>AB02;5=8O 0:B0 ?@>25@:8 =5>1E>48<> ?>;CG8BL 70:;NG5=8O ?> @57C;LB0B0< ?@>2545==KE 8AA;54>20=89, A?5F80;L=KE @0AA;54>20=89, M:A?5@B87, HYPERLINK \l Par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l Par361 0:B0 ?@>25@:8 A>AB02;O5BAO >BG5B. C:>2>48B5;L (70<5AB8B5;L) >@30=0 3>AC40@AB25==>3> :>=B@>;O (=047>@0) CB25@6405B >BG5B > ?@>2545=88 ?@>25@:8, A>AB02;5==K9 =0 >A=>20=88 0:B0 ?@>25@:8.  >BG5B5 > ?@>2545=88 ?@>25@:8 C:07K20NBAO =0@CH5=8O, 2KO2;5==K5 ?@8 ?@>2545=88 ?@>25@:8, 8 <5@K, :>B>@K5 =5>1E>48<> ?@8=OBL 2 >B=>H5=88 D0:B>2 B0:8E =0@CH5=89 8 A>25@H82H8E 8E 4>;6=>AB=KE ;8F. @>25@O5<K9 ;8F5=780B 2 A;CG05 =5A>3;0A8O A D0:B0<8, 2K2>40<8, ?@54;>65=8O<8, 87;>65==K<8 2 0:B5 ?@>25@:8, ;81> A 2K40==K< HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref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consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53494DF7305647FC8F3A93E8E13A75835BD036FA39B252053NDP >, 8 ?@8>AB0=02;8205B 459AB285 ;8F5=788 ?>;=>ABLN 8;8 2 >B=>H5=88 >B45;L=KE >1@07>20B5;L=KE ?@>3@0<<, >1@07>20B5;L=>9 45OB5;L=>AB8 D8;80;0 ;8F5=780B0, <5AB0 >ACI5AB2;5=8O >1@07>20B5;L=>9 45OB5;L=>AB8 =0 A@>:, =5 ?@52KH0NI89 H5AB8 <5AOF52. @8 ?@8>AB0=>2;5=88 8 2>7>1=>2;5=88 459AB28O ;8F5=788 A;54C5B @C:>2>4AB2>20BLAO =>@<0<8 HYPERLINK consultantplus://offline/ref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rRtR]] ^ ^^h{? B*phjh{? Uh{? ]/649~:(?IMMNNNxRR>STUW]]0bhZvxlPNkd$$IfK0#34K4 (a(Pkd$$IfKX0#34K4 (a($$1$7$8$H$Ifa$ l`سPRTNPkd$$IfKX0#34K4 (a(Pkd $$IfK0#34K4 (a($$1$7$8$H$Ifa$T̴D468(Pkd$$IfK 0#34K4 (a($$1$7$8$H$Ifa$  NC $1$7$8$H$a$Pkd,$$IfKX0#34K4 (a($$1$7$8$H$Ifa$Pkd$$IfK 0#34K4 (a(" <>.vPkd$$IfK0#34K4 (a($$1$7$8$H$Ifa$ $1$7$8$H$a$$a$vfZJ:<Pkd<$$IfK` 0#34K4 (a($$1$7$8$H$Ifa$ <>.$$1$7$8$H$Ifa$Pkd$$IfK0#34K4 (a( zjZ$$1$7$8$H$Ifa$PkdL$$IfKx0#34K4 (a( N>@BDNC $1$7$8$H$a$Pkd\$$IfKX0#34K4 (a($$1$7$8$H$Ifa$Pkd$$IfKx0#34K4 (a(DJR|ckd$$IfK F$0     34K4 (a($$1$7$8$H$Ifa$ $1$7$8$H$a$$a$$$1$7$8$H$Ifa$akd$$IfKF$0     34K4 (a($$1$7$8$H$Ifa$akd$$IfKF$0     34K4 (a(v,.8B~~~~$$1$7$8$H$Ifa$$a$ $1$7$8$H$a$akd$$IfKF$0     34K4 (a( $$1$7$8$H$Ifa$ckdP $$IfKF$    34K4 (a($$1$7$8$H$Ifa$akd $$IfKF$    34K4 (a(z n $1$7$8$@&H$a$$a$ $1$7$8$H$a$akd $$IfKF$    34K4 (a(np0zn~."$hj$a$.@<T|xn|D.^~$a$,6Z&<:zBr,\$$a$TN~@Zbd,TV|   $a$ B D  t v    @  NJL~Blnp$1$7$8$H$`a$$a$prt$dd$d1$7$8$H$Na$21h:p{? . A!"R#n$n% $$IfK!vh55#v#v:V KX55/ 34K4 (a($$IfK!vh55#v#v:V K55/ 34K4 (a($$IfK!vh55#v#v:V K55/ 34K4 (a($$IfK!vh55#v#v:V KX55/ 34K4 (a($$IfK!vh55#v#v:V K 55/ 34K4 (a($$IfK!vh55#v#v:V K 55/ 34K4 (a($$IfK!vh55#v#v:V KX55/ 34K4 (a($$IfK!vh55#v#v:V K55/ 34K4 (a($$IfK!vh55#v#v:V K` 55/ 34K4 (a($$IfK!vh55#v#v:V K55/ 34K4 (a($$IfK!vh55#v#v:V Kx55/ 34K4 (a($$IfK!vh55#v#v:V Kx55/ 34K4 (a($$IfK!vh55#v#v:V KX55/ 34K4 (a($$IfK!vh550 5#v#v0 #v:V K 550 5/ 34K4 (a($$IfK!vh550 5#v#v0 #v:V K550 5/ 34K4 (a($$IfK!vh550 5#v#v0 #v:V K550 5/ 34K4 (a($$IfK!vh550 5#v#v0 #v:V K550 5/ 34K4 (a($$IfK!vh555#v#v#v:V K555/ 34K4 (a($$IfK!vh555#v#v#v:V K555/ 34K4 (a($$IfK!vh555#v#v#v:V K555/ 34K4 (a(B@B 1KG=K9CJ_HaJmHsHtHBA@B A=>2=>9 H@8DB 0170F0Xi@X 1KG=0O B01;8F04 l4a .k. 5B A?8A:0fOf {? ConsPlusNonformat1$7$8$H$OJQJ^J_HmHsHtHn J78rsz/0J~ TV b(z]^ST %#%8&'(**+e,--.;01`3334H44444"55~6*7>9;;<=>@CCCCUCVCEAEEE%FFGzGHHHJ+K\KKdLLLM8M9MiOPRRRSSU$W%WBWXX]7`8`q```0d1didddddFfGfTgikkkkll#mmnpqqtwy7{sANH=•Õ$S~p~L] R{¦yL֯ ְHF TqrrXH ESaop&'(dV H:vwxy6DRSC3o#$%aQRSC5q%aSTUV1];JKPU|$%q8@|k?(tEFhiKR*rk>K/sJa= R=!mJ.z^B'sa2~+r<="noT"YZ=> jklmp000000000000000000000000000000000000000000000^0^0^0^0^0^0^0^0^0^0^0^0^0^0^0^0^0^0^0^0^0^0^0^0^0^0030303(030404040404040404040404040404(030C0C0C0C0C0C0C0C0C0C0C0C0C0C0C0C0C0C0C0C(030L0L0L0L0L0L(030R0R0R0R0R0R0R0R0R0R0R(0308`08`08`08`001d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d01d00000000000000000000000000000000000000000000000000000000000000000000 000 0 0 0 0 00 0 0 000 0 0 0000 0 0 0000 0 0 000 0 0 00000 00 0 000000000000 0 0 00000 0 0 0000000 0 0 0000000 0 0 000 0 0 00000 00 0000 0 0 0 0 0 0 0 0 0 0 0 0 0 0000000 0 0 0 0 0 0 0 0 0 0 0 0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000007(w0 ^t   7o,ܭ/n>|>>F?`?zAA B+BBBCD&DNXO^OOP$PEPPPP}QQJSSSUgV{VWHXQXXVY`YZZZZ[[[[[0\\\\@]M]^^_`uaaa/b8b=bbbb{ccJeeePfffjjjmEnMnnsoo=rrrrOsZs]sss`tttuuumvvvw.xNx|||}y}}}}~~}~~~  WLj!-v4>AƐɐACFđǑʑH^FēΓ ȗޗ48!-1snXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX8@0(  B S  ?Par1Par16Par20Par25Par43Par70Par74Par89Par110Par117Par129Par134Par171Par212Par229Par231Par349Par3610^34CLR8`1dp 0^34CLR8`1dp  --%W4WB]C]ddɈ܈uPQRS 0gwpdofq  j T&&//34*7=9^:::<<<=<F<EEBIJM MhRRSUUUX]]_e`p``/dTgYiZiii7{.MẊGH<Tdp2] /:IIJѲr`cd",DO^`alovP_>G 09:PQuJ.qNP6r<Q=J'rDN~,q[S_p (SSV;qSmp{? 0 =L@ Eop&'(vwx6RS#$%QRSSTUKU|p@0PL00 #%/126=?DOPQVXY[]abcnosx|n$&,04NRfjltUnknownG:Ax Times New Roman5Symbol3& :Cx Arial?5 :Cx Courier New"qh$3g$3g%Z~%Z~$n242HP ?{? 2%>:C<5=B ?@54>AB02;5= >=AC;LB0=B;NAUserUserOh+'0  ( H T `lt|( UserNormalUser2Microsoft Office Word@Ik@³V@V%Z՜.+,D՜.+,X hp  Inc.~' &   a 8@ _PID_HLINKSA`: mconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0368A459NEPj8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53494DF7305647FC8F3A93E8E13A75835BD036FA39B252053NDPn8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53494DF7305647FC8F3A93E8E13A75835BD036FA39B252F53N6Pe8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53091D27105647FC8F3A93E8E13A75835BD036FA399202653NDP4cPar3614c Par3614cPar3614cPar3614cPar361Umconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53194DC770E647FC8F3A93E8E13A75835BD036FA359NBP mconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0368A459NDP mconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0368A659NDP`8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399212753NEPb8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036FA399232053NDPe8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036FA399232053NCP mconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036AA659N8P mconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036AA659N9P18sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036FA399212F53NCP18sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399202553N7P;8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53293D87604647FC8F3A93E8E13A75835BD036FA399202753N7PR]consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53293D87604647FC8F3A93E8E51N3P?8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399202553N9PWmconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036CA259NEPPmconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036AA159NCPUmconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036AA259NEPRmconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD036AA259NBPmconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0366A559NFP>8:///=8621480978911995032537957406478393813758350363992025538>8:///=86214809789119950325309271064783938137583503639923205388:///=862148097891199503253092710647839381375835036399242053>8:///=86214809789119950325349574086478393813758350363992227538:///=862148097891199503253495750647839381375835036399292053<8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53495DB750C647FC8F3A93E8E13A75835BD036FA399272753N9P`8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53495DB750C647FC8F3A93E8E13A75835BD036FA399262153NBPa8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53495DB750C647FC8F3A93E8E13A75835BD036FA399262153NCPd8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399202553NBPa8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53495DB750C647FC8F3A93E8E13A75835BD036FA399262053NBPd8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399202553NBPg8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399202553NAP;8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53494DC7709647FC8F3A93E8E13A75835BD036FA399202553NCP88sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399222253NEPj8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399222353N6P mconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DE770A647FC8F3A93E8E13A75835BD036FA259N9P<8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DE770A647FC8F3A93E8E13A75835BD036FA399212553N9Pk`kconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53194DC770E647FC8F3A93E8E13A75835BD036C5AN2P18sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399202553N7P?8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399202553N9P08sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399202553N6P>8:///=86214809789119950325379574064783938137583503639920255388:///=8621480978911995032537957406478393813758350363992025538:///=862148097891199503253795740647839381375835036399202453=8:///=8621480978911995032534947709647839381375835036399202253<8~sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399222253NAP88{sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399222253NEP>8:///=86214809789119950325359271086478393813758350363992222538:///=86214809789119950325359271086478393813758350363992223536<8rsconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DE770A647FC8F3A93E8E13A75835BD036FA399212553N9P^Ro]consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E51N3P\Vliconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA750E647FC8F3A93E8E13A75835BD0356N6PVRi]consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5339CDC770A647FC8F3A93E8E51N3Pd8fsconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DE770A647FC8F3A93E8E13A75835BD036FA399212653NBP>8csconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DE770A647FC8F3A93E8E13A75835BD036FA399212653N8PVR`]consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5339CDC770A647FC8F3A93E8E51N3P=8]sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399222353NAP Zmconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0369A159NAPRW]consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA750E647FC8F3A93E8E51N3PVRT]consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5339CDC770A647FC8F3A93E8E51N3P Qmconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0369A159NAP=8Nsconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399222353NAPc8Ksconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DE770A647FC8F3A93E8E13A75835BD036FA399212753NDP1bHPar23128Esconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399212653N6Pm8Bsconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DE770A647FC8F3A93E8E13A75835BD036FA399212E53N8P ?qconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2ED3A93DC70073975C0AAA53C891CF84F32F40F6EA3992052N3Pm8<sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53793D97505647FC8F3A93E8E13A75835BD036FA399202653NFPb89sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53495DB750E647FC8F3A93E8E13A75835BD036FA39B202253N8P086oconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53494DF7305647FC8F3A93E8E13A75835BD036CA09F52N8PSR3]consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53494DF7305647FC8F3A93E8E51N3Pa80sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399212553NFPf8-sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399212753NCPa8*sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53494DC7709647FC8F3A93E8E13A75835BD036FA399212453N9P^R']consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E51N3P $mconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0368A459NDP !mconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0368A659NDP`8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53795DA740D647FC8F3A93E8E13A75835BD036FA399212753NEP mconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0369A159NAPj8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399222353N6Pb8sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399222453N9PR]consultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DE770A647FC8F3A93E8E51N3P88sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399202453NAPo8 sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DD7005647FC8F3A93E8E13A75835BD036FA399202553N9P98 sconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E5359CD27108647FC8F3A93E8E13A75835BD036FA399222453NBPj`kconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53496DE770A647FC8F3A93E8E13A75835BD036B5AN7PSmconsultantplus://offline/ref=8B6214A80B9EA78D91E1AB99B5B03AF2E53092DD710B647FC8F3A93E8E13A75835BD0369A159N8PSPar20  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%'()*+,-/0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]_`abcdeghijklmnopqrstuvwxyz{|}~Root Entry F^VData &1Table.^WordDocument4JSummaryInformation(^DocumentSummaryInformation8fxbCompObjq  F Microsoft Office Word MSWordDocWord.Document.89q